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Idaho Code § 63-3607

Person

Known as the The Idaho Sales Tax Act

The act spans §§ 63–63 (114 sections).

1965, ch. 195, § 7, p. 408.

The term “person” includes any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, or any other group or combination acting as a unit.

Current official text: Idaho Statutes (Idaho Legislature). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Idaho statutes; confirm against the official source for the current text. Not legal advice.